10
THE
BLUE FUNNEL
LINE
REGULAR AND. FAST
FREIGHT AND
PASSENGER SERVICES |
LONDON SERVICE
PERSEUS With Urt
SARPEDON
ANDA
For Materailer, Gaublanca, 1"dos,
Rotterdam Hung For la Sasandana Bain &
Cllasgets
LIVERPOOL SERVICE ASPHALION
TROILUS
With Det
And Nur
Far Part Neul, I evra, Lʻpool
& Cap For Port Said 'pool & Recre
NEW YORK SERVICE MENESTITEUS 2ut Oct For Boston, New York, & Beitamos sin Philippines & Singsonts PACIFIC SERVICE (via Kube and Yokohuszony Per Victoria, Van'err & Seruide For Victoria, Virver & Beatle
12th thet
FYNDAREUS PROTESILAUS 1914 N..
INWARD SERVICE OLAUQUN
XORILLES De 10th Oct
Ba: Shan, Mop, Kobe & Yola For Shanghe, Rodin, Yakohama
step carga Stammes with longote i persingne aminoan batang
spacially reduced farme
fat frollet, passage palun tekontor natis, que fa the inter
mnationed.
All brakings are witijiet, ko dar parcourge of the Congamela
Bill of Lading.
BUTTERFIELD & SWIRE
A conta.
NY.K.
REDUCED THROUGH TICKETS TO EUROPE VIA U.S.A. VARYING FROM £79 to $120 -ON SALE
SAN FRANCISCO via Shanghai, Japan Ports & Honolulu,
Shinyo Maru
Tuesday, 13th Ort.
SEATTLE, VANCOUVER via Shanghai & Japan Ports.
ikawa Mara
Hiyo Maru
Tuesday, 6th Oct. Tuesday, 3rd Nov. LONDON, MARSEILI ES, ANTWERP & ROTTERDAM via
Singapore, Penang, Colombo & Suez.
Haruna Maru
SYDNEY & MELBOURNE via Manila & Ports.
Karo Maru
"Kitana Maru
BOMBAY via Singapore, Panang & Colombo.
SOUTH AMERICA (WEST COAST) via Japan. Honolulu,
Hakusan Maru
Tango Maru
Saturday, 3rd Oct. Saturday, 17th Oct.
Saturday, 24th Oct, Saturday, 21st Nov.
Tuesday, 13th Oct.
Los Angeles, Morico & Panama.
Rakuyo Maru
Thursday, 15th Oct.
*Lisbon Maru
Wodoosday, 21st Oct. Constantinople.
Sunday, 11th Oct.
Thursday, 1st Oct.
Thursday, 8th Oct.
Friday, 2nd Oct.
"Penang Maru
*Tottori Maru
Saturday, 3rd Oct.
THE HONGKONG TELEGRAPH.
HONGKONG - AUDIT REPORT.
FORM OF ESTIMATES CRITICISED.
The annual report of the local ofcial auditors appears this year in a new and enlarged form upon to be which the Government is congratulatel are made. The following are ex
THURSDAY, OCTOBER 1, 1931.
CHATER COLLECTION.
SOME PICTURES REPORTED MISSING.
The following appants in the annual report of the Government Auditor:
PREMIER TAKES STOCK.
ATTEMPT TO STEER
BETWEEN TWO EXTREMES.
London, Sept. 30.
of
Somo very interosting comments quest, a collection mainly of ple- kas requested the Sea meeting 10
tracts:
As already reported to you (17th October, 1930) the Estimates are not prepared in accordance with Colonial Regulation No. 227 in that they do not show clearly the total estimated cost of the in- dfeilunl. departments. They do not in fact how the cost at all. neither is it possible to calculate such cont from the information shown.
10. This is due mainly to the existence of three 'omnibas' heads
representing the cost of:
In The Cadet Service, first
shown thua in 1921.
by The Sentor Clerical and Ac
counting Stall first shown thus in 1927. (*) The Junior Clerical Service,
first shown thus in 1926.
The item "Personal Emolu ments" of any department does nol therefore even approximato to the actual cost.
11. The Treasury (Head 7) may be cited 724 An example. Hero $10,879 is estimated under Per- sonal Emoluments and representa unly the salary of the Accoubiant and the wages of the menial staff. The actual expenditure for Per- Bound-Emoluments of the staff ployed in the Treasury during the your was over $200,000. The thre comprehensive heads do not them- selves estimate for the real cost I the section of the Service their titles represent and it is not cay
em.
Now that the pressure In 1928 the Auditor made cer. National business is enaing up, Mr. tain enquiries as to the custody MacDonald in Anding time to con- and inventory of the Chater Be-sider his personal position. He Labour Party to call a delegate
2. It him to address it on October Is deduced from this that by then he will be in a position to state the Government's plans with regard to future policy and a general election. Steps have already been taken at Sagham to select a Labour didate to oppose the Premier.
tures which on being bequeathed to the Colony became public property and therefore subject to the usual regulations Colonial Regulation No. 964).
On a second enquiry in January 1930 a board of two officers, in- cluding a number of this Depart ment, was appointed to check the
defiled report was. collection and made to Government. This report was submitted to the Director of Public Works and after an interval of some months a further report by one of his officers was aubmitted. This second report differed from the first in so many casentiul detalla that it was considered advisable again to draw the attention of the
Government
to the
matter and
can-
Meantime negotiations behind the
for the agreed election programme, scenes are working out promisingly sleering between extreme free: trade, the Liberal view and the equally extreme full tarif, the Con- servative claim.
It is now belleved that the Con- servative Cabinet ministers
aro
Mr. Muc-
willing to accept a free hand" pro- gramme launched by arrangements have now been made Donald, with possibly some feeni strong reference to mollify the for the pictures to be placed on be Inspected
tariff advocates. It is knows that proper inventory, to twice a year and expenditure up to
the Premier is doing his utmost to $1,500 has been authorised for cer- tuin necessary restorations. En-keep the present Government to- quiries have also been set in motion Kether, in order to avoid disrupt with regard to certain pictures that in the Round Table Conference. are missing.
The Adjournment.
London, Later. The Premier announced that the House of Commons would adjourn on October 7.
No further action by this Depart- ment would now appear to be neces
sury.
department with funds.
Recent Frauds,
Thus it happens that, to inke an actual example, the Education De- partment books show on 31st De cember, 1930 a bank balance of $28.765, representing money final.
therefore to reallag what object is served by the Estimates in theiry charged to Votes in the Trea sarer's books but which was not present form.
actually dinlarsed by the Director Aa however they have been neof Education until the first week cepted by the Secretary of State of the financial year 1931. in this form for some years the
definitely. question has not beei raised with the Government.
Thirty Accounts.
Renter.
He did not reply to Mr. Hender- non's question whether that would In the end of the session.
Mr. MacDonald also announced that a short Bill would be passed to prevent the possibility of exploita tion of the public in articles of food of general consumption.-Router,
la another case the aerounting history of a seven weeks contract, correctly adhered to, extended over sixty week fron itself not the commencement of the work.
were $13- of $5,000 and $2,850 poyed.
An extreme instance was one in
68 Among the disadvantages of the which there was a delay of wystem are considerable duplica-werka on a 6 months contract for tion of work and the existence of approximately $16,000. Here a an unduly large number of Bank two weeks penalty of $200 was int The asset "Cash Balance, Tren-Accounts and it is suggested that poud. burg $550,1 15.77 represents only in view of the bank frauds which the past the the balance standing in the books have occurred in of the Hongkong and Shanghai Government might well consider Banking Corporation to the credit reduction in their number.
The method in which these de- of the Treasurer's Account. There are, however, over thirty Govern partmental bank accounts were ment Accounts kept by the Hong-Rept has, moreover, been far from kong and Shanghai Bank and on satisfactory and at the suggestion
1st December, 1930 many of these,
of this Department the Treasurer han rerently issued a circular ou were in credit,
The reasons which allow of the the subject. existence of these balancea with- ut their wing reflecteil in the Balance Sheet are as follows:
Contracts for Public Works.
I was necessary during
The opinion of the Crown Solei- or was obtained that any import- int deviation from the terms of contract should form the basis of
In
General.
supplementary clause to be draw up and agreed to by oth parties and a form of report has now been adepted by which the the various terms of each contract year to draw the attention of the will be watched by the Executive All departments have one or Government to certain unsatisfac Engineer. A substantial improve surer keeps then in funds by of payments made for work done result, more bank accounts and the Trea-tory features revealed in the auditment in the accounting should means of cheques corresponding under Contract.
As already reported to you in amount to vouchers submitted
As practically the whole of the (Letter of 12th February, 1931), to him and the approximate Vetes
my evidence before the Re- and Subheads are at this stage construction and maintenance of
stage Public Works is performed by con- trenchment Committee I state t debited in the Treasury Account. These cheques are placed to the tractors the matter is of some im- that after a preliminary scrutiny of the departmental accounts of credit of the department's bank portance and laxity in keeping to
the terms of a contract has a de- the Colony 1 was of opinion that account and the actual disburse finite effect on the Colony's in many directions the system of
individuals ment to the firms or
Wa unnecessarily are made by the department's che-
accounting These contracts provide that taborious in
Further procedure. Tues. After these disbursements the work should be performed in personal examination of accounts are rande the vouchers are return-
to alter my ctn certain time, that penalties has not caused me ed for the Treasurer and support should be enforced if that time is views and the charges in his account, con
by trol being exercised by a return of exceeded, that a certain propor-several directions, for example, "Outstanding Youchers" which is tion of the amount due should be the introduction of a
by all dewithheld for a definite period and accountants, by a reduction in the forwarded
fortnightly
Sunmartred, this that security, previously deposited number of bank accounts and by partments. means that "the date of the re-should be retained pending the general simplification of system much clerical labour and multi- final passing of the work. cord of the charge in the accounia" (Colonial Regulation No. 288) is
ances.
I consider that in
few
sub-
A number of instances were plication of entries could be saved-
not the date of payment to the brought to light in audit in which which would not in any way effect firm or individual but the date on these terms were not adhered to.the control or which the Treasury supplied the land in two of those queried fines accounts.
SHIPBUILDERS,
Accuracy
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Oct. 20
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Oct. 25
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Empress of Ada
Nov. 21
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Special Through Fares To Europe
£120-£112-£83-£70
HONGKONG-MANILA
EMPRESS OF CANADEL EXPRESS OF RUSSIA
Leave Hong Krug Arrive Manil
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October & October 1 October 15
3
CANADIAN PACIFC
THE WORLD'S GREATEST TRAVEL SYSTEM Telephone: Pass. Dept 20752.
SPECIAL Round Trip Fares to EUROPE.
Fraight 20042
WEEKLY TRANS-PACIFIC SERVICE
To San Francisco, Los Angeles & New York
via Panama
Portnightly selling, on Tuesdays. Pros, Jackson ... Pres. McKinley Pres. Grant
г
Oct. 13
Oct. 27 Nov. 10
To Seattle &6
Victoria
Portulabily village ud Sunday.
Proa. Jokerson... Oct. 4, 1a.m. Pres. Madison-let. 18. Pres. Cleveland
... "Nov. 1
£79, £112, £120 eint through to rates Europe win
United States. Direct connections with all Atlantic lines. Obnica of rail lines across United States and Canada, liberal stop-over privileges for sight:soring..
ROUND TRIP FARE TO EUHOPE. From BUNGKONG to NAPLES
W
M
MARSEILLES
LONDON
'Full particulars upon application.
Round-the-World
£162,5.04.
£161.0.04.
0169.16.04.
Yortnightly waitingi on Sundays via ¿nalim, Niraits, Colabo, Blues Ceast,
Alexandre, Naples, Gezon, Watuaillex, Now Yürk and Boston.
of the
Pres. Monroe Bun Oct. 4,8 ..
Pros. V. Bazen 8., Oct. 18, B.m Pros. Garfield Bun., Nov. 1, 8.m.
Pres. Folk...Sun., Nov 16, 8.
Pres. Adams... 8., Nov 20, 8 a.m, Pres. Harrison B., Dec. 13, 8 m.. To Manila
Uct. 4, 8 a 1. Ртон, Молгое Pred, Jackson ... Oct. 6, 6 p.m. Pros, Madison Oct. 10, 6 p.m.
TH
Pros, V. Burea Oct. 10, Ca.. Prea, McKinley... Oct. 20, 6 p.m. Pred, Cleveland..... Oct. 24, & p.m.
CANTON BRANCH- No. 4 Shakes Street. DOLLAR STEAMSHIP LINES. AMERICAN MAIL LINE
NEW YORK, BOSTON viu Panama.
H
LIVERPOOL via Port Said,
Genoa & Marseilles.
*Lima Maru
CALCUTTA via Singapore, l'enang & Rangoon.
*Hakodate Maru.
SHANGHAI, KOBE & YOKOHAMA.
"Mito Maru
Kashima Mern
*Cargo only.
Saturday, 3rd Oct.
For further information apply to:-NIPPON YUSER KAISHA
Telophone 30291,
(private orohanges to all Depts.
INDO CHINA STEAM NAVIGATION CO., LTD.
SAILINGS SUBJECT TO ALTERATION.
Destination.
Binamore.
10 TŠÍNOTAU via SWATOW
€ SHANGHAI:
Kwaisang
Hopsang
TO SINGAPORE PENAKO
CALCUTTA
Fooshing Yatshing
Kutsang Hosang Yuonsang
TO OSAKA VÀ AYDITIOE Yueniang
TO SANDAKAN
LO TIENTSIN via SWATÓW,
VOSCHOW # CUZPOD
-Komsang
Bulcang
Yusang
Maurang
Hiosang
Ohipshing
Saillogr.
Sun. 4th Oot at 10 a.m. Wed. 7th Oct at 10 a.m. Sun. 11th Oct at 10 am. Wed. 14th Oct at 10a.m. Wed. 7th Oct at 3 p.m. Fri. 16th Oot at 3 p.m. Wed. 28th Oot at 3 p.m. Wod. 7th Oct at 7 a.m.
Sun. 18th Oot at 7am. Satur, 31st Oct at 7 a.m. Tues. 6th Oct at 3 p.m.
Satur. 17th Oct at
Wed: 21st Oot at
пооп.
noon.
Fri. 2nd Oot at 11 am.
Choongshing. Sun. 11th Oct at 7 a.m.
For freight or passage apply to:-
JARDINE, MATHISON & CO., LTD. Talaphone 30311.
General Managers
SHIP REPAIRERS,
BOILER MAKERS,
FORGE MASTERS,
OXY-ACETYLENE AND
ELECTRIC WELDERS,
MECHANICAL, AND
ELECTRICAL
THE TAIKOO
DOCKYARD & ENGINEERING COMPANY
OF · HONGKONG,
SALYAGE TUS “TAIKOO'
Wieniawn Call
V.P.8.A. 108 Hekurs.
LIMITED.
ENGINEERS.
-DRY DOCK-- Length 787 Feet.
Length on Blocks 750 Foot.
Depth on Centre of ##(H.W.0.S.T.) 34 PL. 6 Ins.
-THREE SLIPWAYS- Capable of Handling Ships up to
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Electric Crans at Sea Wall, Capable of Lifting 100 Tons at 70 Feet Radius.
BUTTERFIELD & SWIRE,
SERVICE OF FAST MOTOR VESSELS
swith Limited, but exceptionally, good, passenger accommodation). Homowarda to:
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M.V. "CANTON" M.V. "NANKING" Outwards to:
***
Sailing abous
1nt Nov,
9th Doo,
SHANGHAI, AND JAPAN PORTS. · ·
***
M.V. "CANTON" MV. "NANKING" ... M.V. "TAMARA"
"A" Class
£57
662
Passongor Rates:
Hongkong to Genoa Hongkong to 1st North Continental Porte.
Balling about'
4th Oot. 24th Oct. 20th Nov.
"B" Clane
THE SWEDISH EAST ASIATIC CO., LTD.
agento:
GILMAN & CO., LTD.
Hongkong.
6. K. HUYGEN:
Canton,
Tal. Address 2~~* TRIKDOOOCK"
OTES
** ANB. PENKANT.'
Agents. HONGKONG, CHINA & JAPÁN,
Telephone No. 20211. Call Flag:
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